January 9, 2018

In our 2017 Tax Legislation Highlights, we touch on some of the more widely applicable provisions that should have the most impact on the business community as well as some changes that may affect the individual.

September 27, 2017

New rules will change the way nonprofits report and describe their net assets. These changes will reduce the number of net asset classes from three to two and require separate subtotals for activities with and without donor restrictions.

September 14, 2017

If your company is involved in a merger or spinoff, you’ll need to plan carefully for how your qualified retirement plan will be affected. Failure to plan ahead for the impact of a merger or spinoff on your plan could lead to unintended consequences.

July 17, 2017

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. This standard eliminates the transaction- and industry-specific revenue recognition guidance under the current GAAP and replaces it with a principle-based approach for determining revenue recognition. The FASB has subsequently issued multiple ASUs that modify or add to the original standard.

July 7, 2017

New rules set to take effect for the fiscal year after Dec. 15, 2017 will change the way nonprofits report and describe their net assets.

June 22, 2017

How long must plan sponsors maintain records? The easy answer is: “For a long time.” The more nuanced answer is: “It depends.”

June 6, 2017

The elation of acquiring a company can end abruptly when you realize your company will never get a chance to recognize a significant portion of the acquired company’s pre-acquisition deferred revenue.

May 22, 2017

The increase in available software options has led software companies to look for ways to differentiate themselves from their competition. An increasingly popular way to do this is to obtain a System and Organization Controls (SOC) report which addresses the internal control environment of the software companies to help ensure the application’s stability and security.

May 15, 2017

SSAE 18 refers to Statement on Standards for Attestation Engagements No. 18. The SSAE 18 replaced the audit requirements under SAS 70 (Statement of Auditing Standards No. 70)

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